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Cuentas por cobrar: impuestos, tasas y contribuciones del GAD Municipal de Palenque en el periodo 2023.
| dc.contributor.advisor | Sandoya Mayorga, Liliana Andreina | |
| dc.contributor.author | Valero Aguirre, Geanella Noemi | |
| dc.date.accessioned | 2024-09-23T17:52:44Z | |
| dc.date.available | 2024-09-23T17:52:44Z | |
| dc.date.issued | 2024 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/17272 | |
| dc.description | The case study "Accounts Receivable: Taxes, Fees, and Contributions of the Municipal GAD of Palenque in the period 2023" investigates the management of these accounts in the Autonomous Decentralized Government (GAD) of Palenque, Ecuador. Its general objective is to determine the management of accounts receivable using financial tools to evaluate their impact on the 2023 budget. The methodology includes interviews with the staff of the Revenue Department and the mayor of the Municipal GAD, as well as an analysis of the financial statements. The policies for recording and collecting accounts, internal procedures and controls, and the challenges in managing these accounts were examined. The results of the analysis of accounts receivable between 2022 and 2023 showed a decrease in collection, suggesting problems in the administration of these revenues. This reduction affected the liquidity of the Municipal GAD, compromising its ability to meet financial obligations and carry out essential projects. The study's conclusions indicate that current accounting policies are insufficient and require improvement. It is recommended to develop clear and uniform accounting policies, strengthen internal controls, and train the staff of the Revenue Department in better accounting practices. Additionally, it is suggested to improve the methods of recording and tracking accounts receivable by updating financial systems and implementing regular audits. Finally, the importance of fostering a culture of tax compliance and citizen participation through educational campaigns and incentive programs is highlighted. Establishing mechanisms of collaboration between the municipality and the community is crucial to improving the management and collection of municipal revenues. | es_ES |
| dc.description | The case study "Accounts Receivable: Taxes, Fees, and Contributions of the Municipal GAD of Palenque in the period 2023" investigates the management of these accounts in the Autonomous Decentralized Government (GAD) of Palenque, Ecuador. Its general objective is to determine the management of accounts receivable using financial tools to evaluate their impact on the 2023 budget. The methodology includes interviews with the staff of the Revenue Department and the mayor of the Municipal GAD, as well as an analysis of the financial statements. The policies for recording and collecting accounts, internal procedures and controls, and the challenges in managing these accounts were examined. The results of the analysis of accounts receivable between 2022 and 2023 showed a decrease in collection, suggesting problems in the administration of these revenues. This reduction affected the liquidity of the Municipal GAD, compromising its ability to meet financial obligations and carry out essential projects. The study's conclusions indicate that current accounting policies are insufficient and require improvement. It is recommended to develop clear and uniform accounting policies, strengthen internal controls, and train the staff of the Revenue Department in better accounting practices. Additionally, it is suggested to improve the methods of recording and tracking accounts receivable by updating financial systems and implementing regular audits. Finally, the importance of fostering a culture of tax compliance and citizen participation through educational campaigns and incentive programs is highlighted. Establishing mechanisms of collaboration between the municipality and the community is crucial to improving the management and collection of municipal revenues. | es_ES |
| dc.description.abstract | El estudio de caso "Cuentas por cobrar: Impuestos, tasas y contribuciones del GAD Municipal de Palenque en el periodo 2023" investiga la gestión de estas cuentas en el Gobierno Autónomo Descentralizado (GAD) Municipal de Palenque, Ecuador. Su objetivo general es determinar la gestión de las cuentas por cobrar mediante herramientas financieras para evaluar su impacto en el presupuesto del periodo 2023. La metodología incluye entrevistas con el personal del Departamento de Rentas y el alcalde del GAD Municipal, además de un análisis de los estados financieros. Se examinaron las políticas de registro y cobro de cuentas, procedimientos y controles internos, y los desafíos en la gestión de estas cuentas. Los resultados del análisis de las cuentas por cobrar entre 2022 y 2023 mostraron una disminución en la recaudación, sugiriendo problemas en la administración de estos ingresos. Esta reducción afectó la liquidez del GAD Municipal, comprometiendo su capacidad para cumplir con obligaciones financieras y ejecutar proyectos esenciales. Las conclusiones del estudio indican que las políticas contables actuales son insuficientes y requieren mejoras. Se recomienda desarrollar políticas contables claras y uniformes, fortalecer los controles internos y capacitar al personal del Departamento de Rentas en mejores prácticas contables. Además, se sugiere mejorar los métodos de registro y seguimiento de las cuentas por cobrar mediante la actualización de sistemas financieros y la implementación de auditorías regulares. Finalmente, se destaca la importancia de fomentar una cultura de cumplimiento tributario y participación ciudadana a través de campañas educativas y programas de incentivos. Establecer mecanismos de colaboración entre el municipio y la comunidad es crucial para mejorar la gestión y recaudación de ingresos municipales. | es_ES |
| dc.format.extent | 45 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | Babahoyo: UTB-FAFI. 2024 | es_ES |
| dc.rights | Atribución-NoComercial-SinDerivadas 3.0 Ecuador | * |
| dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/ec/ | * |
| dc.subject | Cuentas por Cobrar | es_ES |
| dc.subject | Gestión Financiera | es_ES |
| dc.subject | Recaudación fiscal | es_ES |
| dc.subject | Impuestos | es_ES |
| dc.subject | Municipios | es_ES |
| dc.subject.other | Contabilidad y Auditoría | es_ES |
| dc.title | Cuentas por cobrar: impuestos, tasas y contribuciones del GAD Municipal de Palenque en el periodo 2023. | es_ES |
| dc.type | bachelorThesis | es_ES |
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